The ATO and SMSFs: An update paper
Published on 12 Mar 15
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- state of play and contemporary services
- exempt current pension income (ECPI)
- paying pension on death
- planning for the unexpected
- non-commercial limited recourse borrowing arrangements (LRBAs)
- SMSF loan arrangements that contravene super laws
- voluntary disclosure: case study.
Current at 11 June 2014
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